Farm Land Identification Program

New Brunswick property tax deferral for farmland preservation

The Farm Land Identification Program provides for the deferral of provincial property taxes on eligible farmland and outbuildings to encourage the preservation of real property for agricultural use. To be eligible, land must be in active use by an agricultural operation or if not in active use, it must be suitable (as defined in the Act) for use by an agricultural operation. The program provides for the deferral of the applicable provincial real property tax on the assessed value of registered farmland and farm outbuildings. The portion of the local or municipal tax rate that is above the average LSD rate for the province is also deferred.

1. Review the Farm Land Identification Program Regulation to ensure your property meets the eligibility criteria 2. Obtain the Property Account Number (PAN) for the land you wish to register 3. Prepare detailed information about your agricultural operation and how the land is used 4. Download or request the application form from the program's administrative office 5. Fill out all required fields accurately, providing comprehensive details about your property and agricultural activities 6. Sign the application form as the registered owner(s) of the property 7. Submit the completed application form and all supporting documents to the Crop Sector Development Branch via email at DAAF-MAAP@gnb.ca or mail to 1350 Regent Street, Fredericton